Mandukya Upanishad Madhva Bhashya explains the four states
of jivatman and governing forms of Paramatma, and the relationship of OM with
these forms. Commentary on Mandukya Upanishad by Madhvacharya begins with
invoking Lord Hari.

Vedas have designated Brahman by OM and the same Brahman is Akshara
(the imperishable letter too).

Mandukya Upanishad Madhva Bhashya on Brahman

Brahman is the absolute, past and future and all pervading
and controlling.

Brahman is trikalatita means Parabrahman never undergoes any
type of modification with the passage of time. Brahman ever remains the same.
This quality also applies to Mahalakshmi also by the grace of Paramatma.

The mahavakya, ayamatma Brahma, means that the absolute
Brahman, which is conveyed by OM is identified as Atma. Atma is present in all
beings. It regulates all. Here, atma does not refer to the individual soul but
refers to God residing in the individual being. The characteristic of
sarvaniyamakatva is expressed here.

Mandukya Upanishad Madhva Bhashya on OM

Omkara consists of four parts. These four parts are governed
by four forms – a – u – m – nada.

Of these ‘a’ represents Vishwa, the universe, existing in
the right eye and regulating the waking state.

‘u’ represents taijasa, the power, residing in the neck and
regulating the state of deep sleep.

‘m’ represents prajna, the brilliant present in the heart
and regulating the state of deep sleep.

‘nada’ represents turiya, the universal self and he resides
right on the head.

He regulates the jivatman in the liberated state. Only
liberated selves realize Paramatma. He removes erroneous knowledge and puts an
end to the cyclic chain of birth and death.

The three forms, namely, vishwa, taijasa and prajna, unite
and separate every day, while turiya does not associated with or associate from
these.

A devotee by meditating on Vishwa, gains subtle knowledge
and becomes respectable.

By meditating upon taijasa, one gets elevated from mundane
matters and becomes a jnani (wise); those who come later in this family tree
will also become jnanis.

By meditating on prajna, a spiritual aspirant will get rid
of his defects or weaknesses and direct his mind towards Paramatma. By
meditating on turiya, on gets rid of mithyajnana (false knowledge) and gains
liberation.

Brahman created this universe. The wise and unwise interpret
this creation in various ways. Some conceive that Brahman transforms himself in
this way. Others presume this to be like a dream or sublated appearance. Still
others attribute the cause of this creation to Brahman, Rudra etc. The
Upanishad and Bhashya declare that Parabrahman alone is responsible for all
this creation and that, too, is done by His will. He has no ulterior motive,
except that it is His innate nature to stimulate His Maya to create. He has
nothing to gain from this, since He is the form of joy Himself.

The omkara is also known as pranava. The four forms of
pranava govern the four states of the jivatman. One has to meditate on these
forms. All forms of Paramatma that emanated from pranava have the same
beaititude.

Lord Hari, denoted by pranava, is responsible for creation.

The pranava dwells in the lotus heart of every self. He is
to be understood as omnipresent. By this conception and meditation, one will
get the vision of Paramatma. The bhashya closes with salutations to Lord
Vishnu.